nonprofit-compliance-summary
Generates a structured regulatory compliance summary for U.S. 501(c)(3) nonprofit organizations covering federal tax-exempt status, multi-state charitable registration, and governance. Use when conducting compliance audits, preparing for IRS or state AG examinations, onboarding to a nonprofit matter, or producing board-level compliance reports.
Best use case
nonprofit-compliance-summary is best used when you need a repeatable AI agent workflow instead of a one-off prompt.
Generates a structured regulatory compliance summary for U.S. 501(c)(3) nonprofit organizations covering federal tax-exempt status, multi-state charitable registration, and governance. Use when conducting compliance audits, preparing for IRS or state AG examinations, onboarding to a nonprofit matter, or producing board-level compliance reports.
Teams using nonprofit-compliance-summary should expect a more consistent output, faster repeated execution, less prompt rewriting.
When to use this skill
- You want a reusable workflow that can be run more than once with consistent structure.
When not to use this skill
- You only need a quick one-off answer and do not need a reusable workflow.
- You cannot install or maintain the underlying files, dependencies, or repository context.
Installation
Claude Code / Cursor / Codex
Manual Installation
- Download SKILL.md from GitHub
- Place it in
.claude/skills/nonprofit-compliance-summary/SKILL.mdinside your project - Restart your AI agent — it will auto-discover the skill
How nonprofit-compliance-summary Compares
| Feature / Agent | nonprofit-compliance-summary | Standard Approach |
|---|---|---|
| Platform Support | Not specified | Limited / Varies |
| Context Awareness | High | Baseline |
| Installation Complexity | Unknown | N/A |
Frequently Asked Questions
What does this skill do?
Generates a structured regulatory compliance summary for U.S. 501(c)(3) nonprofit organizations covering federal tax-exempt status, multi-state charitable registration, and governance. Use when conducting compliance audits, preparing for IRS or state AG examinations, onboarding to a nonprofit matter, or producing board-level compliance reports.
Where can I find the source code?
You can find the source code on GitHub using the link provided at the top of the page.
SKILL.md Source
# Nonprofit Compliance Summary Produces a prioritized compliance assessment for charitable organizations across federal tax, state registration, and governance domains. ## Prerequisites Gather before starting: 1. **Organizational docs** — Articles of incorporation, bylaws, IRS determination letter 2. **IRS filings** — Forms 990/990-EZ/990-N (prior 3 years); Form 990-T if applicable 3. **State filings** — Charitable registration certificates and annual reports for all solicitation states 4. **Governance records** — Board minutes, conflict-of-interest disclosures, compensation approval records 5. **Correspondence** — IRS or state AG inquiry letters, audit notices, compliance warnings Note any unavailable documents — qualify findings accordingly. ## Output Structure ### 1. Executive Overview - Overall status: **Full Compliance / Minor Deficiencies / Significant Gaps** - Critical issues requiring immediate action - Filing deadlines within next 90 days ### 2. Federal Tax Compliance | Area | Requirement | Status | Notes | |------|-------------|--------|-------| | Annual filing | 990/990-EZ/990-N timely filed (3-year lookback) | | Auto-revocation after 3 consecutive misses | | Exempt purpose | Activities consistent with determination letter | | Flag material program changes | | UBI | 990-T filed for unrelated business income | | Apply substantially-related test | | Private inurement | No prohibited insider benefit | | | | Excess benefit | No IRC §4958 violations | | | | Political activity | No campaign intervention | | | | Lobbying | Within limits (substantial-part test or §501(h) election) | | | | Contribution records | Written acknowledgments for gifts ≥ $250 | | | | Public charity status | Passes §509(a)(1)/(2) public support test | | Flag private foundation risk | ### 3. State Compliance (per Jurisdiction) For each state where the organization solicits donations: | State | Registration | Annual Report Due | Fundraiser Reg. | Disclosure | |-------|-------------|-------------------|-----------------|------------| | [State] | Active / Expired / Not Filed | [Date] | N/A / Current / Missing | Web ✓/✗ · Materials ✓/✗ | Flag states requiring pre-registration before any solicitation (including digital appeals). ### 4. Governance & Operations | Area | Standard | Status | Finding | |------|----------|--------|---------| | Board composition | Minimum size; majority independent | | | | Conflict of interest | Policy adopted; annual disclosures collected | | | | Executive compensation | Rebuttable presumption: (1) independent approval, (2) comparability data, (3) contemporaneous documentation | | | | Corporate records | Minutes, resolutions, financials maintained | | | | Financial controls | Segregation of duties; audit commensurate with revenue | | | | Joint ventures | Special compliance analysis conducted | | | ### 5. Recommendations | Priority | Issue | Action Required | Deadline | Citation | |----------|-------|-----------------|----------|----------| | **Critical** | | | | | | **High** | | | | | | **Routine** | | | | | ## Workflow ``` - [ ] Collect and inventory prerequisite documents - [ ] Assess federal tax compliance (Section 2 table) - [ ] Assess state registration for each solicitation state (Section 3 table) - [ ] Assess governance and operations (Section 4 table) - [ ] Draft executive overview with status rating - [ ] Compile prioritized recommendations with deadlines and citations - [ ] Mark uncertain citations with [VERIFY] ``` ## Critical Checks - **Revocation risk**: 3+ consecutive missed 990 filings triggers automatic retroactive revocation — always flag this prominently - **Compensation**: Never conclude reasonableness without all three rebuttable-presumption elements documented - **State solicitation**: Apply multi-state analysis even for incidental solicitation; most states require registration before digital solicitation to residents - **Citations**: Reference specific form numbers, filing dates, and statutory provisions (IRC §§ 501(c)(3), 4958, 6033; state statutes) for every finding - **Uncertain citations**: Mark `[VERIFY]` for any citation not confirmed against source documents - **Audience**: Write so non-lawyer board members understand fiduciary obligations; flag legal conclusions for counsel review
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